(1) Ownership of real property shall be ascertained by the assessor from the records of the county clerk and recorder, and owners of real property shall not be required to file schedules listing the same; but any person having or claiming to have an undivided interest in any real property, or any inchoate, possessory, or equitable interest therein, or any other estate less than the fee, or any lien on any real property may file a schedule with the assessor, specifying such interest.
(2) When the ownership of any real or personal property cannot be ascertained by the assessor after due diligence, he may list such property under the legend "owner unknown".
(3) The assessor shall furnish annually by the first day of June to the executive director of the department of revenue a list of the names and addresses of all nonresidents of the state as shown by the assessor's records as of the previous assessment date to have owned real or personal property within the county.
Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-2. L. 69: p. 1132, § 1.
Notes of Decisions
Arnold v. Brent, 2024 COA 104 (Colo. Ct. App. 2024).
· cites it 2× “§ 39-5-102(1), C.R.S. 2024. ¶ 16 Property owners with record title are responsible for paying property taxes.”
Prop. Tax Adm'r v. Prod. Geophysical Servs., Inc., 860 P.2d 514 (Colo. 1993).
“§ 39-5-102(1), 16B C.R.S. (1982). The assessor ascertains the ownership of real property from county records, and notifies the taxpayer of any increase in valuation from the previous year by May 1 of the following tax year.”
Hughey v. Jefferson Cnty. Bd. of Commissioners, 921 P.2d 76 (Colo. Ct. App. 1996).
· cites it 2× “See § 39-5-102, C.R.S. (1994 Repl. Vol. 16B) (ownership of real property to be taxed shall be ascertained by assessor from records of the county clerk and recorder); § 39-5-121, C.”
Citibank, N.A. v. Bd. of Assessment Appeals, 826 P.2d 871 (Colo. Ct. App. 1992).
· cites it 4× “Pursuant to § 39-5-102(1), C.R.S. (1982 Repl.Vol. 16B), “[ojwnership of real property shall be ascertained by the assessor from the records of the county clerk and recorder.”
v. Bd. of Cty. Comm'rs, 2020 COA 77 (Colo. Ct. App. 2020).
· cites it 2× “¶ 10 In Kelly, record title to the residential parcel was held by a qualified personal residence trust, while record title to the subject parcel was held by a revocable family trust.”
Trust v. Bd. of Cty Comm'rs, 2019 COA 18 (Colo. Ct. App. 2019).
· cites it 2× “See § 39-5-102(1), C.R.S. 2018 (providing that assessors determine real property ownership through the clerk and recorder, but a person claiming interest in the property “may file a 69 schedule with the assessor, specifying such interest”); § 39-5-122(2), C.”
— Colo. Rev. Stat. § 39-5-102(1) — 7 cases
Arnold v. Brent, 2024 COA 104 (Colo. Ct. App. 2024).
“§ 39-5-102(1), C.R.S. 2024. ¶ 16 Property owners with record title are responsible for paying property taxes.”
Prop. Tax Adm'r v. Prod. Geophysical Servs., Inc., 860 P.2d 514 (Colo. 1993).
“§ 39-5-102(1), 16B C.R.S. (1982). The assessor ascertains the ownership of real property from county records, and notifies the taxpayer of any increase in valuation from the previous year by May 1 of the following tax year.”
Citibank, N.A. v. Bd. of Assessment Appeals, 826 P.2d 871 (Colo. Ct. App. 1992).
“Pursuant to § 39-5-102(1), C.R.S. (1982 Repl.Vol. 16B), “[ojwnership of real property shall be ascertained by the assessor from the records of the county clerk and recorder.”
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